Both are great guns but I believe the 226 is in a league of its own....the trigger is a night and day difference from the S&W....incredibly accurate, durable, and will shoot any amo you put in it...and they feel amazing in your hand, at least to me....the elite is a very nice gun, if I had some more cash I would definitely pick one up...my buddy has a sig that he has put over 3000 rounds through in about 2 months, and I put about 50 on it before that....it has been nothing short of amazing, definitely a gun you could trust your life with.